owners of the vehicles, the carrier shall record the freight revenue from such hauls in this account in the same manner as if it owned the vehicles. Amounts paid to the owners of the vehicles as compensation for the hauls shall be charged to account 4271Purchased Transportation-Intercity. NOTE B: Revenue from the intercity transportation of property in intrastate commerce, if the service is similar to that of a common carrier as defined in section 203 (a) (14) of the Interstate Commerce Act, shall be included in account 3100-Freight Revenue-Intercity-Common Carrier. NOTE C: Revenue from pickup and delivery and local transfer service performed for another carrier shall be included in account 3120-Freight Revenue-Local Cartage. NOTE D: Revenue from furnishing line haul vehicles with drivers to another Class I motor carrier under a purchased transportation arrangement, for performing any part of its intercity service, shall be included in account 3130-Intercity Transportation for Other Class I Motor Carriers. NOTE E: Intercity service for the purpose of accounting and compiling statistical data means transportation performed beyond the limits defined for Local Service (see Note C to account 3120 for definition of Local Service). § 182.3120 Freight revenue; local cartage. (a) This account shall include revenue earned by common or contract carriers from the transportation of property in local cartage service, such as: (1) Revenue from pick-up and delivery and local transfer services performed for carriers by motor vehicle, railroad, air, water and express, and for freight forwarders. (2) Revenue from other local transfer service. (3) Fees for handling c. o. d.'s. (b) This account shall be debited with overcharges resulting from the use of erroneous local rates, weights, classifications or computations and uncollected earnings on freight damaged or destroyed in transit, or short and lost freight. NOTE A: Revenue earned by the carrier from pickup and delivery service incident to its transportation of property in intercity service shall be included in accounts 3100 and 3110, as appropriate. NOTE B: When a carrier employs vehicles and services of others on a commission or other basis for hauling loads in its local cartage service, and the expenses incurred in their operation are borne by the owners of the vehicles, the carrier shall record the freight revenue from such hauls in this ac count in the same manner as if it owned the vehicles. Amounts paid to the owners of the vehicles as compensation for the hauls shall be charged to account 4275-Purchased Pickup and Delivery. NOTE C: Local service, for the purpose of accounting and of compiling statistical data, means transportation performed within a city or town including the suburban area contiguous thereto. § 182.3130 Intercity transportation for other Class I motor carriers. This account shall include amounts receivable from other Class I motor carriers under a purchased transportation arrangement, for performing any portion of their intercity haul, such as: (1) Revenue from furnishing a linehaul vehicle with services of driver to another Class I motor carrier under lease or similar arrangement. (2) Revenue from transporting freight for another Class I motor carrier when such transportation is purchased by the other carrier to complete any portion of its intercity haul. (3) Revenue from the transportation in intercity service of loaded or empty trailers for another Class I motor carrier. NOTE A: Revenue received from motor carriers, other than Class I motor carriers, for similar services shall be included in account 3100-Freight Revenue-Intercity-Common Carrier, or account 3110-Freight RevenueIntercity-Contract Carrier, as appropriate. NOTE B: Revenue received from the lease of vehicles to other carriers without the services of drivers shall be included in account 5350-Equipment Rents-Credit. § 182.3900 Other operating revenue. This account shall include revenues not provided for in accounts 3100 to 3130, inclusive, derived from the operation of property the investment in which is included in account 1200-Carrier Operating Property, such as: (a) Advertising matter displayed in or on structures and vehicles. (b) Commissions for brokerage service. (c) Commissions for making payroll deductions. (d) Commissions for collecting freight charges for other carriers. (e) Garnishment fees. (f) Lockers, weighing and vending machines and similar devices. (g) Privilege of operating lunch counters, news stands and soda fountains. (h) Privilege of installing and operating commercial and coin box telephones. (i) Operation of lunch rooms, restaurants, etc. (j) Profit on sales of material and supplies, and on shop work and services to others. (k) Parking and storage of vehicles. (m) Storage of freight in excess of free time provided in tariffs. (n) Other miscellaneous revenues incident to motor carrier operations. OPERATION AND MAINTENANCE EXPENSES $182.4000 Operation and maintenance expenses. This account shall include the total of operation and maintenance expenses, as provided in the primary accounts, incurred by the carrier in its motor carrier operations during the period covered by the income account. § 182.4100 Equipment maintenance. § 182.4110 Supervision. (a) This account shall include the salaries and bonuses of officers and other employees, such as superintendents and foremen (other than working foremen), engaged in supervising and directing the repairing and servicing of revenue equipment, service equipment and shop and garage property used in motor carrier operations. (b) This account shall also include the pay and bonuses of inspectors, shop and garage clerks, timekeepers and other administrative employees of the equipment. maintenance department. § 182.4120 Office and other expenses. This account shall include the cost of services and supplies and other expenses incurred in the administration of the equipment maintenance department. Helpers. Metal workers. Outside repairs and service. Repair parts, materials and supplies. (c) The cost of repairs to revenue equipment involved in accidents shall be charged to a separate subdivision of this account and accounted for as provided in § 182.01-22 (f). (d) This account shall be subdivided as follows (see § 182.01–27): 4131-Line Haul Equipment. 4135 Pickup and Delivery Equipment. NOTE: The cost of operating and maintaining automobiles used by officers and employees, including gasoline, oil, tires and tubes, and repairs, shall be charged to the accounts provided for other personal expenses of such employees. § 182.4160 Tires and tubes; revenue equipment. (a) This account shall include the cost, including taxes, of tires and tubes applied to revenue equipment, including tires and tubes on new equipment. (b) The cost of tires and tubes applied to revenue equipment may be charged directly to this account or included in account 1860-Prepaid Tires and Tubes, and charged off to this account in appropriate monthly installments. (c) This account shall also be charged with the cost of labor and materials used in repairing and renewing, setting up and mounting tires and tubes on revenue equipment, including the cost of shoes, valves, flaps, sections, recaps, etc. (d) When a carrier contracts to use tires at a monthly rental based on miles run or some similar method of computing the charge, the cost of such tire service, including abused tires, shall be included in this account. (e) This account shall be subdivided as follows (see § 182.01-27): 4161-Line Haul Equipment. NOTE A: The cost of unapplied tires and tubes held in stock, shall be charged to account 1180-Material and Supplies. NOTE B: The cost of tires and tubes used by service cars and automobiles shall be accounted for as provided in the text of account 4180-Other Maintenance Expenses. § 182.4180 Other maintenance expenses. This account shall be charged with wages and other expenses, incurred in connection with maintenance of the carrier's revenue equipment, that are not provided for elsewhere, such as: (a) The pay of operators of service cars and wreckers, shop sweepers and janitors, watchmen and unskilled laborers; also the pay of employees while repairing shop and garage structures, tools, machines, service equipment and furniture and office equipment of the maintenance department. (b) The cost of heat, light, power and water used in shops and garages, (c) The cost of materials, supplies and small tools consumed in the operation and maintenance of shops and garages and not directly assignable to other accounts. (d) The cost of gasoline and oil, tires and tubes, including taxes; vehicle licenses; repairs to service cars, wreckers, etc., used in connection with the operation of shops and garages. (e) Other expenses such as payments for towing, wrecker and similar services; vehicle inspection fees; cost of removing snow and ice from shop and garage structures and grounds; the cost of ice, drinking water, towels, soap, etc.; and employees' travel and personal expenses not directly chargeable to other accounts in the maintenance group of accounts. NOTE A: The cost of operating and maintaining automobiles used by officers and em⚫ ployees, including vehicle licenses, gasoline, oil, tires and tubes, and repairs, shall be charged to the accounts provided for other personal expenses of such employees. NOTE B: The cost of initial improvements (including repairs and rearrangements) in the preparation of purchased buildings or grounds for use by the maintenance department, shall be charged to account 1201Land and Land Rights, ór account 1210Structures, as appropriate. The accounting for similar expenditures on property leased from others shall be as provided in § 182.0119 (h). NOTE C: Amounts recovered from insurance companies or others and amounts provided in account 2660-Insurance Reserves, for damages to buildings, grounds, furniture, machinery, etc., used in the maintenance of revenue equipment shall be accounted for as provided in § 182.01-22 (f). 1 § 182.4191 Joint garage expense; debit. This account shall include the carrier's proportion of costs, incurred by others in maintaining and operating joint shop and garage equipment and facilities, including overhead costs, except items chargeable to account 5340-Joint Facility Rents-Debit. (See paragraph (w) of § 182.00-1 and § 182.01-25 (b).) § 182.4196 Joint garage expense; credit. This account shall include the amounts chargeable to others as their proportion of the costs incurred by the carrier in maintaining and operating joint shop and garage equipment and facilities, including overhead costs, except items creditable to account 5390Joint Facility Rents-Credit. (See paragraph (w) of § 182.00-1 and § 182.01-25 (a).) § 182.4200 Transportation. § 182.4210 Supervision. (a) This account shall include the salaries and bonuses of officers and other employees engaged in supervising and directing transportation. (b) This account shall also include the pay and bonuses of inspectors, dispatchers, clerks and other administrative employees of the transportation department including operators of two-way radio communication service. § 182.4220 Office and other expenses. This account shall include the cost of services and supplies, and other expenses incurred in connection with the administrative functions of the transportation department. ITEMS Automobiles, maintenance and operation of. Drinking water and refirgeration. Heat, light, power and water. Janitor and cleaning supplies. Membership fees and dues in trade and other associations. Rents paid for the use of typewriters and other office machines. Repairs to transportation office furniture, fixtures and equipment. Stationery and printing. Subscriptions to newspapers, trade journals, etc. Traveling expenses. Towel service. (a) § 182.4230 Drivers and helpers. This account shall include the wages, bonuses and vacation pay of drivers of revenue equipment, and helpers, engaged in freight transportation service, including wages for time during which they are required to be on duty in readiness for active service. (b) This account shall be subdivided as follows (see § 182.01-27): 4231-Line Haul Equipment. 4235 Pickup and Delivery Equipment. § 182.4250 Fuel for revenue equipment. (a) This account shall include the cost of gasoline, other motor fuel, and enriching materials used by revenue equipment. Include in this account transportation charges payable to others on motor fuel. (b) This account shall be subdivided as follows (see § 182.01–27): 4251-Line Haul Equipment. NOTE A: Taxes on motor fuel shall be charged to account 5200 Operating Taxes and Licenses, at time of purchase. NOTE B: Motor fuel used in automobiles and service cars shall be accounted for as provided in account 4180-Other Maintenance Expenses. § 182.4260 Oil for revenue equipment. (a) This account shall include the cost of motor oils used by revenue equipment. Include in this account transportation charges payable to others on motor oil. (b) This account shall be subdivided as follows (see § 182.01–27): 4261-Line Haul Equipment. : NOTE A: Taxes on motor oil shall be charged to account 5200-Operating Taxes and Licenses, at time of purchase. NOTE B: Motor oil used in automobiles and service cars shall be accounted for as provided in account 4180-Other Maintenance Expenses. § 182.4270 Purchased transportation. (a) This account shall include amounts payable to others for furnishing vehicles with drivers used in performing any portion of the carrier's revenue service, including local cartage and pickup and delivery of its intercity freight, under arrangements whereby payment for the service received is based on a percentage of revenue, charge per mile or hundred pounds, or other method of computation, but not including a division of joint tariff rates, and the expenses of the haul, including wages of drivers, are borne by the hired carrier or owneroperator. (b) This account shall also include payments to railroads and water carriers for intercity transportation of loaded trucks or trailers, and allowances to shippers and consignees for the picking up or delivery of intercity freight. (c) This account shall be subdivided as follows. § 182.4271 Purchased transportation; intercity. (a) Payments to Class I Motor Carriers. (b) Payments to railroads and water carriers. (c) Payments to all others, including motor carriers, owner-operators and private carriers, § 182.4275 Purchased pickup and delivery. (a) Payments to others for performing the carrier's local cartage service and pickup and delivery of its intercity freight. (b) Allowances to shippers and consignees for the picking up or delivery of intercity freight. NOTE: Amounts payable as rent for vehicles furnished without the services of drivers, for use in the carrier's transportation service, shall be charged to account 5310-Equipment Rents-Debit. § 182.4280 Other transportation expenses. This account shall include transportation department expenses that are not provided for elsewhere. Payments to customers' employees for services after hours. Pilot cars and drivers, cost of providing. Tolls-bridge, tunnel, highway and ferry. Wages, materials and tools used in, and amounts paid others for, clearing and sanding roads. Weighing freight, other than at carrier's terminals. § 182.4300 Terminal. § 182.4310 Supervision. This account shall include the total of amounts included in accounts 4311 to 4313 inclusive. § 182.4311 Supervisory salaries. This account shall include the salaries and bonuses of officials and other employees engaged in general supervision of terminal operations. § 182.4312 Salaries and fees; billing and collecting. This account shall include the pay of cashiers and other employees engaged in rating, billing and manifesting freight shipments and payments to outside organizations for manifesting, rating or collecting freight bills. § 182.4340 Salaries and wages; platform employees. This account shall include the salaries and wages of platform superintendents, foremen, checkers, loaders, platform truckers, and other employees, including casual labor, engaged in loading, unloading and platform handling of freight at the carrier's terminals. (See § 182.01-11.) § 182.4350 Other terminal employees. This account shall include the pay of yardmen, watchmen, cleaners, janitors and other miscellaneous terminal employees. § 182.4360 Commission agents. This account shall include amounts paid to others on a commission or other basis for the solicitation, terminal handling and pickup and delivery of freight at points where the carrier does not operate terminals or participate with other carriers in joint terminal facilities. Include also amounts allowed commission agents for expenses such as advertising, rent, light, heat, power and water, telephone and telegraph service, and items of a similar nature. NOTE A: Payments for the pickup and delivery of freight by commission agents shall be included in account 4275-Purchasing Pickup and Delivery, if they can be segregated from amounts paid agents for terminal handling, solicitation, and other expenses. NOTE B: Commissions paid to freight solicitors, other than commission agents as set out in this account, are includible in account 4410 Supervision. § 182.4380 Other terminal expenses. This account shall include the cost of platform supplies and other expenses incurred in connection with the operation of terminals. |